Video: July 2013 Auditing Changes Summary

30 May 2013

CPA Exam Changes

Now that Q3 2013 Testing is upon us, CPA Exam candidates look to the changes to Auditing & Attestation, which now incorporate the Clarified SAS.

Q: Are the NINJA Notes updated for the Q3 Changes?
A: Yes

Q: Do I need to know both versions of the Auditing Materials?
A: Yes – and the NINJA Notes cover both

Q: Which Standards with the Research portion test?
A: Clarified SAS only

The extant standards, which remain in effect for audits of financial statements ending before Dec. 15, 2012, also are eligible for testing on the CPA Exam while they remain in effect. During the period that both sets of standards are eligible for testing, only the clarified standards will be used for research questions. – Uniform CPA Examination Alert, Spring 2013

If you're ready to become a NINJA, go here.

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2 comments

Cassie 11 years ago

Thanks for the update. 71 on AUD in April, now I have to learn a few new things...

NaTiVe EgyTiaN 10 years ago

Going for Audit section of CPA exam on Feb, 2014 what I am suppose to equipped with the calcified SAS? please further detail explanations.